Balance of Payment (BoP) deficit is become a challenging task for the policy makers to manage. Tax differentials have significant impact on the trade deficits, is well proved through research. It is also known fact that the international transfer pricing is used as a strategy by the...

International Transfer Pricing today is a subject of high discussion amongst multinationals. Research indicates its use for Tax management, strategic purpose as also for management control purpose. The issue is further highlighted by the fact that the international related party transactions are...